Tax Updates
Tax Code of Azerbaijan | 2026 Tax Code Amendments

Tax Code of Azerbaijan | 2026 Tax Code Amendments

Here we explain the draft amendments to the Tax Code of Azerbaijan effective 1 January 2026

Dec 04, 2025 Caspian Legal Center
Electronic Submission of Financial Statements Begins in Azerbaijan

Electronic Submission of Financial Statements Begins in Azerbaijan

The Regulation on the “E-accounting” information system has been approved. This step constitutes an important stage of digital transformation in the field of...

Sep 17, 2025 Caspian Legal Center
Tax Code of Azerbaijan: 2025 Tax Code Amendments

Tax Code of Azerbaijan: 2025 Tax Code Amendments

A number of significant amendments have been made to the Tax Code of the Republic of Azerbaijan. These amendments, with certain exceptions, will come into fo...

Jan 02, 2025 Caspian Legal Center
Transfer pricing rules of Azerbaijan: documentation in 2025

Transfer pricing rules of Azerbaijan: documentation in 2025

The concept of “transfer prices” is newly introduced into Azerbaijani tax law. The transfer pricing rules of Azerbaijan are effective since 2017. The Tax Cod...

Dec 29, 2024 Caspian Legal Center
Representation expense and social expense limits approved

Representation expense and social expense limits approved

New rules have been adopted regarding the deduction of expenses from income for representation expenses, employees' housing and meal expenses, as well as exp...

Nov 27, 2024 Caspian Legal Center
Tax Code of Azerbaijan: 2024 Tax Code Amendments

Tax Code of Azerbaijan: 2024 Tax Code Amendments

Tax Code of Azerbaijan: 2024 Tax Code Amendments

Jan 04, 2024 Caspian Legal Center
Taxation of e-commerce in Azerbaijan: new regulations for non-residents

Taxation of e-commerce in Azerbaijan: new regulations for non-residents

As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to Azerbaijani VAT (18%) where the payer of the e-commerce (e-...

Dec 12, 2023 Caspian Legal Center
Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Jan 23, 2023 Caspian Legal Center
Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Oct 28, 2022 Caspian Legal Center
Withholding taxes in Azerbaijan (WHT rates | WHT refund)

Withholding taxes in Azerbaijan (WHT rates | WHT refund)

Withholding taxes in Azerbaijan are not listed as a type of taxes by the Tax Code of Azerbaijan, it is rather a form of paying a tax due to income. The incom...

Mar 09, 2020 Caspian Legal Center

Related Posts

Taxation of e-commerce in Azerbaijan: new regulations for non-residents

Taxation of e-commerce in Azerbaijan: new regulations for non-residents

As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to...

Dec 12, 2023
Withholding taxes in Azerbaijan (WHT rates | WHT refund)

Withholding taxes in Azerbaijan (WHT rates | WHT refund)

Withholding taxes in Azerbaijan are not listed as a type of taxes by the Tax Code of Azerbaijan, ...

Mar 09, 2020
Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Oct 28, 2022
Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Jan 23, 2023
Representation expense and social expense limits approved

Representation expense and social expense limits approved

New rules have been adopted regarding the deduction of expenses from income for representation ex...

Nov 27, 2024